An evaluation was done of State University of New York (SUNY) Central Administration costs by comparing them to peer systems and by evaluating how economically its duties were carried out. Central Administration provides oversight and executive leadership to the system and manages budgeting, accounting, capital facilities, student affairs and legal and institutional research with 540 employees and annual personnel service costs of about $20 million. The evaluation included staff interviews, a review of records, and surveys of other systems in accordance with accepted government auditing standards. The audit found that SUNY costs were comparable to or less than peer systems. The audit calculated that Central Administration spends $27 per student including community college students. Some peer systems use a "shared office" concept in which the central administration office provides oversight for specific university-wide activities and performs related functions in support of the central office. SUNY should consider adopting this approach for increased economy. Review of security and custodial services found that Central Administration has more security personnel than some of the 34 campuses and has custodial services consistent with accepted standards. Also included are comments of SUNY officials. (JB)

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